Application of the Fair Value Measurement Accounting Standards
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, it decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the fiscal year and reconfirmed that it had no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), it decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative second quarter of the current fiscal year.」
The company applied the Fair Value Measurement Standard and other standards from the beginning of the fiscal year, disclosing that they had no impact on the quarterly consolidated financial statements for the cumulative second quarter.